HQ 951915: 2,2-dichlorophenylacetic acid ethyl ester (DCPAE)

us-cbp-cross-rulings-hq-951915HQ 951915: 2,2-dichlorophenylacetic acid ethyl ester (DCPAE)Guidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 951915

                          June 9, 1992

CLA-2 CO:R:C:F 951915 EAB

CATEGORY: Classification

TARIFF NO.: 2916.39.4000

Mr. Larry R. Powell, Vice President
Copolymer Rubber & Chemical Corporation
P.O. Box 2591
Baton Rouge, Louisiana 70821

Re:  2,2-dichlorophenylacetic acid ethyl ester (DCPAE)

Dear Mr. Powell:

     This is in direct response to you concerning Congressman
Richard H. Baker's letter on behalf of Copolymer Rubber &
Chemical Corporation (Copolymer), dated May 14, 1992, requesting
information on Customs' policy in the classification and duty
rate under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) of 2,2-dichlorophenylacetic acid ethyl ester
(DCPAE).  We consider Mr. Baker's letter to be a request for a
binding ruling on behalf of Copolymer.

FACTS:

     Our analysis is based upon the information contained in
Congressman Baker's letter and additional information provided by
you, Mr. Ralph Gioffrione and Mr. Ed Broadbeck, both also of
Copolymer, in telephone conversations and through facsimile
transmission.

     From its chemical structure, the compound, DCPAE, may be
written as (C6H5)CCl2COOCH2CH3.  It is assigned Chemical Abstract
Series (CAS) Number 5317-66-5 and may be considered to be an
ethyl ester of chlorophenylacetic acid.  You inform us that DCPAE
is not used in odoriferous or flavoring compounds.

ISSUE:

     What is the tariff classification under the HTSUSA of 2,2-
dichlorophenylacetic acid ethyl ester (DCPAE)?

LAW AND ANALYSIS:
     
     Merchandise imported into the U.S. is classified under the
HTSUSA.  Tariff classification is governed by the principles set
forth in the General Rules of Interpretation (GRIs) and, in the
absence of special language or context which otherwise requires,
by the Additional U.S. Rules of Interpretation.  The GRIs and the
Additional U.S. Rules of Interpretation are part of the HTSUSA
and are to be considered statutory provisions of law for all
purposes.

     GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.

     Since it is not listed in the Chemical Appendix to the
HTSUSA, 2,2-dichlorophenylacetic acid ethyl ester appears to be
classifiable under subheading 2916.39.4000, HTSUSA, a provision
that describes, in part, cyclic monocarboxylic acids; their
halogenated derivatives; aromatic monocarboxylic acids, their
halides and their derivatives; other than phenylacetic acid, its
salts and esters; other than chemicals specifically described;
other than odoriferous or flavoring compounds; other products not
listed in the Chemical Appendix to the HTSUSA and for which the
importer furnishes the CAS registry number and certifies that
such registry number is not listed in the Chemical Appendix. 
Merchandise so classified and entered in calendar year 1992 is
dutiable at the column 1 general rate of 13.5% ad valorem.

     The Customs Service is an administrative agency and does not
have the authority to alter the provisions of the HTSUSA.  If it
were felt that DCPAE should be subject to a rate of duty
different than the rate of duty indicated above, appropriate
legislation would be needed to that effect.

     Should you have any additional questions concerning the
issues raised on your behalf by Congressman Baker, or any other
matters concerning the administration of the HTSUSA, please do
not hesitate to contact an appropriate Customs official.

HOLDING:

     The chemical compound 2,2-dichlorophenylacetic acid ethyl
ester (DCPAE) is classifiable under subheading 2916.39.4000,
HTSUSA, a provision for unsaturated acyclic monocarboxylic acids,
cyclic monocarboxylic acids, their anhydrides, halides, peroxides
and peroxyacids; their halogenated, sulfonated, nitrated or
nitrosated derivatives; aromatic monocarboxylic acids, their
anhydrides, halides, peroxides, peroxyacids and their
derivatives; other; other; other: products described in
additional U.S. note 3 to section VI.

     Merchandise classifiable under the foregoing subheading is
dutiable at the column 1 general rate of duty of 13.5% ad
valorem.

                           Sincerely,

                           John Durant, Director
                           Commercial Rulings Division

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